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V1585-14 ·18 June 2014 ·consulta-vinculante Medium impact
Tax

Indian researchers may be exempt from Spanish taxation under double taxation treaty

A university asks what documents non-resident Indian researchers must submit to avoid IRNR withholding on research projects. The DGT explains that exemption depends on whether the activity is training or research and on the funding source.

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2014-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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